Gerald Purchases a New Home on June 30, 2014

Gerald purchases a new home on June 30, 2014. During January 2015, he receives his real estate tax statement for calendar year 2014 showing $1,800 payable. Gerald pays the $1,800 on March 1, 2015. The seller of the residence had credited Gerald with $900 of the 2014 taxes on the closing statement. What is the amount of real estate taxes that Gerald may claim as an itemized deduction in 2015?

A) $ - 0 -
B) $ 450
C) $ 900
D) $1,800
E) $2,700